Qualified education expense?

[ldreyna]

I thought I read somewhere that a computer that a student purchases for school is this year a qualified ed. exp. for the Opportunity Credit. I cant find any such thing now. Is it an expense, or is it my wishful thinking and not a qualified ed. exp.? If it is, where can I find this reference.

Thanks for your replies,

Larry

[TAXBILLY]

http://www.irs.gov/pub/irs-pdf/p970.pdf

taxbilly

[Gail in Virginia]

Q5. Does an expenditure for a computer qualify for the American opprtunity tax credit?

A. Whether an expenditure for a computer qualifies for the credit depends on the facts. An expenditure for a computer would qualify for the credit if the computer is needed as a condition of enrollment or attendance at the educational institution.

This is from the IRS website Q & A about the American Opportunity Credit, My link